EXECUTIVE SUMMARY:
This final report presents the results of our audit of the retroactive title IV-E foster care claims reimbursed to the Missouri Department of Social Services (DSS). The DSS filed five revised claims with the Administration for Children and Families (ACF) for costs of the title IV-E Foster Care program. The claims for Federal reimbursements totaled $17,861,646 and covered the period January 1, 1989 through December 31, 1991. We determined that DSS's records did not support their revised claims for Federal reimbursement of $17,861,646. Notwithstanding the support issue, we determined that $5,693,408 may be unallowable because the claims were filed after the regulartory deadline. We determined that another $4,362,197 was unallowable because the revised claims were not based on the approved cost allocation plan. Internal controls at DSS were inadequate to ensure that the claims were properly documented and eligible for title IV-E reimbursement. We are recommending that DSS withdraw unsupported claims of $17,861,646. We are also making certain procedural recommendations.